Cumberland County Senior Services is a non-profit organization devoted to providing essential services to seniors who live in their own homes within the Cumberland County area. Three services are provided for seniors home nursing, Meals on Wheels, and housekeeping. In the home nursing program, nurses visit ors on a regular basis to check on their general health and to perform tests ordered by their physicians. The Meals on Wheels program delivers a hot meal once a day to each senior enrolled in t housekeeping service provides weekly housecleaning and maintenance services. Data on revenue and expenses for the past year follow: seni The Home Meals on Total 598,300 146,600 257,500 194,200 472,700 162,800 218,500 91,400 75,220 9,52042,850 22,850 Nursing Wheels keeping $1,071,000 $309,400 $476,000 $285,600 Revenues Variable expenses Contribution margin Fixed expenses: Depreciation Liability insurance Program administrators' salaries General administrative overhead 214,200 61,880 95, 49,030 22,850 8,900 17,.280 127,350 44,750 40,850 41,750 overhead" 214.200 61,880 95,200 57,120 Total fixed expenses 465,800 139,000 187,800 139,000 Operating income (loss) 6,900 23,800 30,700 (47,600) Allocated on the basis of program revenues. Judith Ewa, is concened about the organization's finances and considers the operating income of $6,900 last year to be razor-thin. (Last year's tive of what would be expected its financial reserves at a more rapid rate in The head administrator of years and are r results were very similar to the results for p in the future.) She feels that the order to prepare for the next i information about the financial advisability of discontinuing the tion should be After seeing the above report, Ewa asked for more be donated to a The tion in the h